HEX

File: D:/hMailServer/Data/showfile.com/admin/9F/{9FEC5303-9BE8-4E28-8E15-D96705B2FE60}.eml
Date: Mon, 9 Oct 2023 08:53:55 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Subject: Reporting payroll information and company directors
MIME-Version: 1.0
Content-Type: multipart/alternative; 
	boundary="----=_Part_617794_1239045355.1696841635208"
Message-ID: <010b018b13a49554-4fa6c5e5-e52b-43ae-bdfe-b79cf6ae578e-000000@eu-west-2.amazonses.com>
Feedback-ID: 1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES

------=_Part_617794_1239045355.1696841635208
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: quoted-printable



View in browser https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?cam=
paignkw=3Dnotrack&tid=3Dcc-1_1696841626930930431&signature=3D70D255E0E579E6=
472FE5AD992C9DB5D5=20

=20

=20

=20

Support from HMRC

=20

=20

=20

=20

Dear customer,

Whether you=E2=80=99re new to payroll or just fancy a refresher on reportin=
g information and director=E2=80=99s payroll, join our live webinars for th=
e latest information and tips.=20

If you have any questions, you can ask them by using the on-screen text box=
.

Company directors =E2=80=93 payroll and you

We=E2=80=99ll be covering:

=E2=80=A2

the tax and National Insurance treatment of payments to directors

=E2=80=A2

expenses and benefits

=E2=80=A2

payroll information that has to be submitted to HMRC

=E2=80=A2

keeping accurate records

https://attendee.gotowebinar.com/rt/9111624703886064730?source=3DCampaign-O=
ct-PR-1=20

Taxing employees=E2=80=99 benefits and expenses through your payroll

We=E2=80=99ll take you through:

=E2=80=A2

the advantages of payrolling expenses and benefits

=E2=80=A2

when and how to register for payrolling

=E2=80=A2

how payrolling works

https://attendee.gotowebinar.com/rt/9078125883122885981?source=3DCampaign-O=
ct-PR-1=20

Employer filing obligations

This webinar looks at:

=E2=80=A2

why, when, and how to send a Full Payment Submission (FPS) and an Employer =
Payment Summary (EPS)

=E2=80=A2

exceptions

=E2=80=A2

key dates and payments after leaving

https://attendee.gotowebinar.com/rt/1854427947123301721?source=3DCampaign-O=
ct-PR-1=20

You can also find short videos on HMRC=E2=80=99s YouTube channel, such as:

=E2=80=A2

https://www.youtube.com/watch?v=3DPnjlHOuCnK8&utm_source=3DHMRC-DCS-Oct-PR-=
1&utm_campaign=3DDCS-Campaign&utm_medium=3Demail=20

=E2=80=A2

https://www.youtube.com/watch?v=3DJU32n2XkZyc&list=3DPL8EcnheDt1ziNJiGE_vbF=
8M8XPaIgqhHI&index=3D2&utm_source=3DHMRC-DCS-Oct-PR-1&utm_campaign=3DDCS-Ca=
mpaign&utm_medium=3Demail=20

Yours faithfully

Craig Moulden

Head of Digital and Engagement Services

=20

=20

=20

=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

https://www.gov.uk/=20

https://www.gov.uk/=20

https://www.youtube.com/user/HMRCgovuk=20

https://www.youtube.com/user/HMRCgovuk=20

https://community.hmrc.gov.uk/=20

https://community.hmrc.gov.uk/=20

=20

=20

Stay safe online

For more information, please search 'avoid and report internet scams and ph=
ishing' on GOV=E2=80=8B.UK.

HMRC=E2=80=99s help and support email service

To make changes to your topic subscriptions or to unsubscribe please go to =
https://subscriptions.hmrc.gov.uk/ or click on the link below. Please note,=
 by unsubscribing from this service you may continue to receive emails from=
 other HMRC services.

http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?campaignkw=3D=
notrack&tid=3Dcc-1_1696841626930930431&unsub_type=3D1&store=3Demail&signatu=
re=3D70D255E0E579E6472FE5AD992C9DB5D5 =EF=BB=BF


------=_Part_617794_1239045355.1696841635208
Content-Type: text/html; charset=UTF-8
Content-Transfer-Encoding: quoted-printable

<!doctype html><html xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:o=3D"u=
rn:schemas-microsoft-com:office:office"><head>
<!--[if gte mso 9]><xml><o:OfficeDocumentSettings><o:AllowPNG/><o:PixelsPer=
Inch>96</o:PixelsPerInch></o:OfficeDocumentSettings></xml><![endif]-->
<meta name=3D"viewport" content=3D"width=3Ddevice-width, initial-scale=3D1.=
0">
<meta name=3D"HandheldFriendly" content=3D"true">
<title>View in browser</title>
<meta http-equiv=3D"Content-Type" content=3D"text/html; charset=3Dutf-8">
<meta http-equiv=3D"X-UA-Compatible" content=3D"IE=3D9; IE=3D8; IE=3D7; IE=
=3DEDGE">

<style type=3D"text/css">
.cta-hide {
     display: none !important;
}
.st-hidden{
    max-height: 0px;
    font-size: 0;
    display: none;
}
.show_mob{
     mso-hide:all;
     visibility:collapse;
}
.show_mob table{
     mso-hide:all;
}
.show_mob td{
     display:none;
     mso-hide:all;
}
.show_mob span{
     display:none;
     mso-hide:all;
}
.show_div{
     display:none;
}
.show_divcont{
   display:none;
}
.button-on-mobile{
   display:none;
}
.ExternalClass{
   width:100%;
}
.ExternalClass,
.ExternalClass p,
.ExternalClass span,
.ExternalClass font,
.ExternalClass td,
.ExternalClass div {
line-height:100%;
}
@media only screen and (max-width: 480px) {
.devicewidthinner{
         width:100% !important;
         height:auto !important;
         min-width:100% !important;
         text-align: center !important;
}
}
@media only screen and (max-width: 480px) {
.hide {
         display: none!important;
         width: 0px!important;
         height: 0px!important;
         visibility: hidden!important;
         overflow: hidden!important;
         font-size: 0px!important;
         line-height: 0px!important;
}
}
@media only screen and (max-width: 480px) {
.tb_social_tr{
         line-height:9px;
}
}
@media only screen and (max-width: 480px) {
.display-table-cell{
         display:table-cell;
}
}
@media only screen and (max-width: 480px) {
.display-table-row{
         display:table-row;
}
}
@media only screen and (max-width: 480px) {
.content {
         width: 100% !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.main_content{
         width: 100% !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.content-inner{
         width: 100% !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.table {
         width: 343px !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.cell{
         width: 343px !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.set_images{
         width: 100% !important;
         height: auto !important;
}
}
@media only screen and (max-width: 480px) {
.show_div {
         display: block !important;
         width: auto !important;
         height: auto !important;
         overflow: visible !important;
         position: static !important;
         min-height: 0px !important;
         line-height: normal !important;
         font-size: medium !important;
}
}
@media only screen and (max-width: 480px) {
.mobilecontent{
         display: block !important;
         max-height: none !important;
}
}
@media only screen and (max-width: 480px) {
.show_divcont {
         display: block !important;
         width: auto !important;
         height: auto !important;
         overflow: visible !important;
         position: static !important;
         min-height: 0px !important;
}
}
@media only screen and (max-width: 480px) {
.st-hide{
         display: none !important;
         width: 0px !important;
         height: 0px !important;
         visibility: hidden !important;
         overflow: hidden !important;
         font-size: 0px !important;
         line-height: 0px !important;
}
}
@media only screen and (max-width: 480px) {
.mobile_width {
         width: 100% !important;
         float: none !important;
}
}
@media only screen and (max-width: 480px) {
.logo {
         width: 57px !important;
         height: 94px !important;
         padding-right: 16px !important;
         padding-top: 17px !important;
         padding-bottom: 10px !important;
}
}
@media only screen and (max-width: 480px) {
#wrapper + table{
         min-width: 0 !important;
         -moz-text-size-adjust: none;
         -ms-text-size-adjust: none;
         -webkit-text-size-adjust: none;
         width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
.container{
         min-width: 0 !important;
         -moz-text-size-adjust: none;
         -ms-text-size-adjust: none;
         -webkit-text-size-adjust: none;
         width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
.menu {
         min-width: 0 !important;
         -moz-text-size-adjust: none;
         -ms-text-size-adjust: none;
         -webkit-text-size-adjust: none;
         width: 100% !important;
}
}
@media only screen and (max-width: 480px) {
 #mobile-label {
         background-color: transparent;
         cursor: pointer;
         display: block !important;
         float: left;
         padding: 40px 16px;
         -webkit-tap-highlight-color: transparent;
         width: 26px;
}
}
@media only screen and (max-width: 480px) {
#mobile-label:hover {
         background-color: transparent;
}
}
@media only screen and (max-width: 480px) {
#mobile-label > b {
         background-color: #000000;
         display: block;
         height: 4px;
}
}
@media only screen and (max-width: 480px) {
#mobile-label > b + b {
         margin-top: 5px;
}
}
@media only screen and (max-width: 480px) {
.menu td {
         padding: 0 !important;
         background-color: #f7f7f7;
}
}
@media only screen and (max-width: 480px) {
#menu-wrapper {
         display:block!important;
         background-color: #f7f7f7;
         max-height: 0;
         overflow: hidden;
         -moz-transition: max-height .25s linear;
         -ms-transition: max-height .25s linear;
         -o-transition: max-height .25s linear;
         -webkit-transition: max-height .25s linear;
         transition: max-height .25s linear;
         padding: 0 !important;
}
}
@media only screen and (max-width: 480px) {
#mobile-checkbox:checked + table #menu-wrapper {
         max-height: 180px;
}
}
@media only screen and (max-width: 480px) {
.menu + .menu {
         border-top: 1px solid #e2e2e2;
}
}
@media only screen and (max-width: 480px) {
.menu-item {
         color: #000000 !important;
         display: block;
         padding: 12px;
         text-align: left;
}
}
@media only screen and (max-width: 480px) {
.menu-item:hover {
         background-color: #CECFCF;
}
}
@media only screen and (max-width: 480px) {
a[href^=3D"tel"], a[href^=3D"sms"] {
         text-decoration: none;
         cursor: default;
}
}
@media only screen and (max-width: 480px) {
.devicewidth {
         width: 94%!important;
         text-align: center !important;
}
}
@media only screen and (max-width: 480px) {
.devicewidth100pc {
         width: 100%!important;
         text-align: center !important;
}
}
@media screen and (max-width: 600px) {
.container-table {
          width:100%!important;
}
}
@media screen and (max-width: 480px) {
.separator-table {
          width:100%!important;
}
}
@media only screen and (max-width: 480px) {
.col2img {
         width: 260px !important;
         height: 160px !important;
}
}
@media only screen and (max-width: 480px) {
.image-banner {
         width: 280px !important;
         height: 68px !important;
}
}
@media only screen and (max-width: 480px) {
.tablet-button.A-left {
 float: left!important;
 } .imgmobalign.A-left {
 float: left!important;
 } .tb_social.A-left {
 float:left!important;text-align: left!important;
 }
 .A-left{
 text-align: left!important;
 }
 .A-left div{
 text-align: left!important;
 }
.tablet-button.A-right {
 float: right!important;
 } .imgmobalign.A-right {
 float: right!important;
 } .tb_social.A-right {
 float:right!important; text-align: right!important;
 }
 .A-right{
 text-align: right!important;
 }
 .A-right div{
 text-align: right!important;
 }
.tablet-button.A-center {
 float: none!important;
 } .imgmobalign.A-center {
 float:none!important; margin: 0 auto;
 } .tb_social.A-center {
 float:none!important; margin: 0 auto;
 }
 .A-center{
 text-align: center!important;
 }
 .A-center div{
 text-align: center!important;
 }

}
@media only screen and (max-width: 480px) {
.show_desk {
 display: none!important;
}
.show_mob{
         visibility: visible !important;
}
.show_mob td{
         display: inline !important;
         visibility: visible !important;
}
.show_mob span{
         display: inline !important;
         visibility: visible !important;
}
}
@media only screen and (max-width: 480px) {
table.social_block_res {
 width: auto!important;
}
table.social_block_res td{
display:inline-block;
}
}
@media only screen and (max-width: 480px) {
table.social_block_res_mob {
 width: auto!important;
}
table.social_block_res_mob td{
display:inline-block!important;
}
}
.nav-tabs > LI {
         float: left;
         margin-bottom: -1px;
}
.nav > LI {
         position: relative;
         display: block;
}
@media only screen and (max-width: 374px) {
.tb_social_tr{
         line-height:9px;
}
.content {
         width: 100%!important;
}
.table td[class=3D"cell"] {
         width: 288px !important;
}
.cell {
         width: 288px !important;
}
}
body[data-outlook-cycle] a {color: inherit!important;text-decoration: none =
!important;}@media only screen and (max-width: 480px) {
[data-outlook-cycle] [x-apple-data-detectors-type=3D"calendar-event"] {colo=
r: inherit !important;-webkit-text-decoration-color: inherit !important;tex=
t-decoration: none !important;}}


#outlook a {
         padding: 0;
}
body {
         width: 100% !important;
         -webkit-text-size-adjust: 100%;
         -ms-text-size-adjust: 100%;
         margin: 0;
         padding: 0;
}
img {
         outline: none;
         text-decoration: none;
         border: none;
         -ms-interpolation-mode: bicubic;
}
a img {
         border: none;
}
table td {
         border-collapse: collapse;
}
table {
         border-collapse: collapse;
         mso-table-lspace: 0pt;
         mso-table-rspace: 0pt;
}
a {
         text-underline: none !important;
         text-decoration: none;
         text-decoration: none !important;
}
.full{
         width: 100%;
         clear: both;
}
p{
         margin:0px;
         -webkit-margin-before: 0em;
         -webkit-margin-after: 0em;
}
u + #body a {
            color: inherit !important;
            text-decoration: none !important;
            font-size: inherit !important;
            font-family: inherit !important;
            font-weight: inherit !important;
            line-height: inherit !important;
}
a[x-apple-data-detectors] {
            color: inherit !important;
            text-decoration: none !important;
            font-size: inherit !important;
            font-family: inherit !important;
            font-weight: inherit !important;
            line-height: inherit !important;
}
@media only screen and (min-device-width: 320px) and (max-device-width: 374=
px) {
u ~ div .emailmaincontentios{
min-width: 320px !important;
}
}
@media only screen and (min-device-width: 375px) and (max-device-width: 413=
px) {
u ~ div .emailmaincontentios {
min-width: 375px !important;
}
}
@media only screen and (min-device-width: 414px) {
u ~ div .emailmaincontentios {
min-width: 414px !important;
}
}
</style>
 </head>
<body id=3D"body" style=3D"width: 100% !important; -webkit-text-size-adjust=
: none; -ms-text-size-adjust: none; margin: 0; padding: 0; background-color=
:#FFFFFF;"><img src=3D"https://admin.imicampaign.eu/emailopenresponsereceiv=
er/notify?tid=3Dcc-1_1696841626930930431" width=3D"1" height=3D"1" alt=3D""=
 style=3D"display:block;"/>
<div style=3D"width:100%; background-color:#FFFFFF;margin: 0px auto !import=
ant;" class=3D"emailmaincontentios">=20

<table width=3D"100%" border=3D"0" cellspacing=3D"0" cellpadding=3D"0" styl=
e=3D"table-layout:fixed;">=20
<tbody>
 <tr>
         <td align=3D"center" valign=3D"top" width=3D"100%">=20
        <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"de=
vicewidthinner content main_content" width=3D"600">
         <tbody>
         <tr>=20
        <td align=3D"left" valign=3D"top">
<!-- start of main content -->
<!-- Pre-header starts -->

<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td align=3D"left" valign=3D"middle" style=3D"vertical-align:middle">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td style=3D"background-color: rgb(255, 255, 255);">
<table width=3D"94%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidth" style=3D"min-height: auto; margin: 0 auto=
;">
<tbody>
<tr>
<td align=3D"right" valign=3D"middle" style=3D"font-family: Arial, Helvetic=
a, sans-serif; color: rgb(198, 198, 198); font-size: 10px; padding-top: 10p=
x; padding-bottom: 10px; text-align: left; padding-left: 0px;">
 <span style=3D"font-size: 15px; font-family: arial, helvetica, sans-serif;=
 color: rgb(0, 0, 0);"><a href=3D"https://hmrc.imicampaign.uk/seeemailinful=
l/EmailServlet?campaignkw=3Dnotrack&tid=3Dcc-1_1696841626930930431&signatur=
e=3D70D255E0E579E6472FE5AD992C9DB5D5" style=3D"text-decoration: none; color=
: rgb(0, 0, 0);">View in browser</a><strong>=C2=A0</strong></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Pre-header ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-size: contain; background-position=
: center top; background-repeat: no-repeat; background-color: rgb(244, 244,=
 244); max-width: 600px !important;" cellspacing=3D"0" align=3D"center" cel=
lpadding=3D"0" border=3D"0" class=3D"devicewidthinner" background=3D"https:=
//content.imicampaign.eu/assets/image/1632820892113/banner_whole_1632994706=
0019.jpg">
<tbody>
<tr>
<td>
<!--[if gte mso 9]><v:rect xmlns:v=3D"urn:schemas-microsoft-com:vml" fill=
=3D"true" stroke=3D"false" style=3D"width:600px;"><v:fill type=3D"frame" sr=
c=3D"https://content.imicampaign.eu/assets/image/1632820892113/banner_whole=
_16329947060019.jpg" color=3D"rgb(244, 244, 244)" ></v:fill><v:textbox styl=
e=3D"mso-fit-shape-to-text:true" inset=3D"0,0,0,0"><![endif]-->

<table width=3D"100%" align=3D"center" style=3D"width: 100%;" cellspacing=
=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 100px; font-size: 100px !important=
;mso-line-height-rule:exactly;" height=3D"100">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: justify; line-height: 20px; padding-le=
ft: 20px; padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"color: #000000; font-size: 26px;">Support from HMRC</span>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 30px; font-size: 30px !important;m=
so-line-height-rule:exactly;" height=3D"30">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!--[if gte mso 9]></v:textbox></v:rect><![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

<!-- Spacer starts -->

<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Spacer ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
 align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br><br>Whether you=
=E2=80=99re new to payroll or just fancy a refresher on reporting informati=
on and director=E2=80=99s payroll, join our live webinars for the latest in=
formation and tips.=C2=A0<br><br>If you have any questions, you can ask the=
m by using the on-screen text box.<br><br><strong><span style=3D"font-size:=
 18px;">Company directors =E2=80=93 payroll and you</span></strong><br>We=
=E2=80=99ll be covering:<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">the=
 tax and National Insurance treatment of payments to directors</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">exp=
enses and benefits</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">pay=
roll information that has to be submitted to HMRC</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">kee=
ping accurate records<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;"><a href=3D"https://hmr=
c.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=
=3D16965991631737&tid=3Dcc-1_1696841626930930431&signature=3D70D255E0E579E6=
472FE5AD992C9DB5D5" style=3D"color: #000000; text-decoration: none;"><span =
style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Register here=
=EF=BB=BF</span></a><br></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);"><br><span style=3D"font-size: 18px;"><st=
rong>Taxing employees=E2=80=99 benefits and expenses through your payroll</=
strong></span><br>We=E2=80=99ll take you through:</span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">the=
 advantages of payrolling expenses and benefits</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">whe=
n and how to register for payrolling</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">how=
 payrolling works<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;"><a href=3D"https://hmr=
c.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=
=3D16965991631734&tid=3Dcc-1_1696841626930930431&signature=3D70D255E0E579E6=
472FE5AD992C9DB5D5" style=3D"color: #000000; text-decoration: none;"><span =
style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Register here=
=EF=BB=BF</span></a><br></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);"><br><span style=3D"font-size: 18px;"><st=
rong>Employer filing obligations<br></strong><span style=3D"font-size: 16px=
;">This webinar looks at:</span></span></span><br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">why=
, when, and how to send a Full Payment Submission (FPS) and an Employer Pay=
ment Summary (EPS)</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">exc=
eptions</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">key=
 dates and payments after leaving<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;"><a href=3D"https://hmr=
c.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=
=3D16965991631729&tid=3Dcc-1_1696841626930930431&signature=3D70D255E0E579E6=
472FE5AD992C9DB5D5" style=3D"color: #000000; text-decoration: none;"><span =
style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Register here=
=EF=BB=BF</span></a><br></span></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px; padding-left: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><b=
r>You can also find short videos on HMRC=E2=80=99s YouTube channel, such as=
:</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: 0px =
0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignk=
w=3Dnotrack&linkid=3D16965991631736&tid=3Dcc-1_1696841626930930431&signatur=
e=3D70D255E0E579E6472FE5AD992C9DB5D5" style=3D"color: #000000; text-decorat=
ion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255=
);">When and how to pay PAYE</span></a></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;;padding-top:2px;vertical-align: top;w=
idth:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px;color: #000000=
; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignk=
w=3Dnotrack&linkid=3D16965991631728&tid=3Dcc-1_1696841626930930431&signatur=
e=3D70D255E0E579E6472FE5AD992C9DB5D5" style=3D"color: #000000; text-decorat=
ion: none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255=
);">How do I use payroll software to send reports to HMRC?=EF=BB=BF</span><=
/a><br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px; padding-top: 0px; padding-left: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;"><b=
r>Yours faithfully</span><br>
</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"left">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"35%">
<tbody>
<tr>
<td class=3D"st-hide">
<img src=3D"https://content.webexcampaign.uk/assets/image/1659614158234/Cra=
ig_Moulden_16860488970012.png" alt=3D"" border=3D"0" width=3D"197.4" height=
=3D"78" style=3D"display: block; border: none; text-decoration: none; width=
: 100%; max-width: 100%;" class=3D"st-hide imgmobalign" id=3D"byqw93plyaw">
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<img width=3D"100%" height=3D"auto" border=3D"0" class=3D"set_images imgmob=
align" style=3D"display:block; border:none; text-decoration:none;" src=3D"h=
ttps://content.webexcampaign.uk/assets/image/1659614158234/Craig_Moulden_16=
860488970012.png" alt=3D"">
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-botto=
m: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: left;">Cr=
aig Moulden<br>Head of Digital and Engagement Services<br></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

<!-- Spacer starts -->

<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px !important;m=
so-line-height-rule:exactly;" height=3D"20">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Spacer ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(216, 216, 217);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
 border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate;border-spacing:0=
px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px !important;m=
so-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 10px; colo=
r: rgb(198, 198, 198); min-height: auto; line-height: 30px; background-colo=
r: rgb(216, 216, 217);">
<table style=3D"text-align:center;" width=3D"430" class=3D"social_block_res=
 tb_social" align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"=
0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16965991631731&tid=3Dcc-1_1696841626930930431&signa=
ture=3D70D255E0E579E6472FE5AD992C9DB5D5"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/hmrc-twitter_original_16305833780901.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"70"=
 height=3D"50" alt=3D"Twitter" border=3D"0" id=3D"dotif7gqz37" class=3D"st-=
hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16965991631731&tid=3Dcc-1_1696841626930930431&signa=
ture=3D70D255E0E579E6472FE5AD992C9DB5D5"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/hmrc-twitter_=
original_16305833780901.png" alt=3D"Twitter"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16965991631727&tid=3Dcc-1_1696841626930930431&signa=
ture=3D70D255E0E579E6472FE5AD992C9DB5D5"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-govuk_original_16305834660904.png"=
 style=3D"display:block; border:none; text-decoration:none;" width=3D"70" h=
eight=3D"50" alt=3D"GOV.UK website" border=3D"0" id=3D"03a0ltjdhevj" class=
=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16965991631727&tid=3Dcc-1_1696841626930930431&signa=
ture=3D70D255E0E579E6472FE5AD992C9DB5D5"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/icon-govuk_or=
iginal_16305834660904.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16965991641739&tid=3Dcc-1_1696841626930930431&signa=
ture=3D70D255E0E579E6472FE5AD992C9DB5D5"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/icon-youtube_original_16305837841089.pn=
g" style=3D"display:block; border:none; text-decoration:none;" width=3D"70"=
 height=3D"50" alt=3D"Youtube" border=3D"0" id=3D"pk9x5pq9y5p" class=3D"st-=
hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16965991641739&tid=3Dcc-1_1696841626930930431&signa=
ture=3D70D255E0E579E6472FE5AD992C9DB5D5"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/icon-youtube_=
original_16305837841089.png" alt=3D"Youtube"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"50">
</td>
<td valign=3D"middle" width=3D"70">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"70">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16965991631730&tid=3Dcc-1_1696841626930930431&signa=
ture=3D70D255E0E579E6472FE5AD992C9DB5D5"><img src=3D"https://content.imicam=
paign.eu/assets/image/1629879711781/hmrcforum_original_16305833531085.png" =
style=3D"display:block; border:none; text-decoration:none;" width=3D"70" he=
ight=3D"50" alt=3D"HMRC Forum" border=3D"0" id=3D"t1ul8tnjc3" class=3D"st-h=
ide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campai=
gnkw=3Dnotrack&linkid=3D16965991631730&tid=3Dcc-1_1696841626930930431&signa=
ture=3D70D255E0E579E6472FE5AD992C9DB5D5"><img width=3D"70" height=3D"50" bo=
rder=3D"0" style=3D"display:block; border:none; text-decoration:none;" src=
=3D"https://content.imicampaign.eu/assets/image/1629879711781/hmrcforum_ori=
ginal_16305833531085.png" alt=3D"HMRC Forum"></a>
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px !important;m=
so-line-height-rule:exactly;" height=3D"10">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; max-width: 600px !important; background-color=
: rgb(0, 123, 133);" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"mso-tabl=
e-lspace:0pt;mso-table-rspace:0pt;border-collapse:collapse;border-spacing:0=
px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: left; line-height: 20px; padding-top: =
6px; padding-bottom: 6px;">
 <span style=3D"font-size: 14px;"><strong><span style=3D"color: rgb(255, 25=
5, 255);">Stay safe online</span></strong></span><br><span style=3D"color: =
rgb(255, 255, 255);">For more information, please search 'avoid and report =
internet scams and phishing' on GOV=E2=80=8B.UK.<br><br><strong><span style=
=3D"color: #ffffff; font-size: 14px;">HMRC=E2=80=99s help and support email=
 service</span></strong><br>To make changes to your topic subscriptions or =
to unsubscribe please go to <a style=3D"color: #ffffff; text-decoration: no=
ne;" href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?camp=
aignkw=3Dnotrack&linkid=3D16965991631732&tid=3Dcc-1_1696841626930930431&sig=
nature=3D70D255E0E579E6472FE5AD992C9DB5D5"><span style=3D"text-decoration: =
underline;">our email portal=EF=BB=BF</span></a> or click on the link below=
.=C2=A0Please note, by unsubscribing from this service you may continue to =
receive emails from other HMRC services.</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; co=
lor: rgb(198, 198, 198); text-align: center; line-height: 20px; padding-bot=
tom: 6px; padding-top: 6px;">
 <span style=3D"font-size: 12px;"><span style=3D"color: rgb(255, 255, 255);=
"><span style=3D"text-decoration: underline;"></span></span><span style=3D"=
color: rgb(255, 255, 255);"><a href=3D"https://hmrc.imicampaign.uk/external=
accessweb/TrackURLSrv?campaignkw=3Dnotrack&linkid=3D16965991631733&tid=3Dcc=
-1_1696841626930930431&signature=3D70D255E0E579E6472FE5AD992C9DB5D5" style=
=3D"color: #ffffff; text-decoration: none;"><span style=3D"text-decoration:=
 underline;">HMRC Privacy Notice</span></a> =C2=A0| =C2=A0<a href=3D"https:=
//hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=3Dnotrack&li=
nkid=3D16965991641738&tid=3Dcc-1_1696841626930930431&signature=3D70D255E0E5=
79E6472FE5AD992C9DB5D5" style=3D"color: #ffffff; text-decoration: none;"><s=
pan style=3D"text-decoration: underline;">Contact HMRC</span></a> =C2=A0| =
=C2=A0<a href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?=
campaignkw=3Dnotrack&linkid=3D16965991631735&tid=3Dcc-1_1696841626930930431=
&signature=3D70D255E0E579E6472FE5AD992C9DB5D5" style=3D"color: #ffffff; tex=
t-decoration: none;"><span style=3D"text-decoration: underline;">Further su=
pport</span></a> =C2=A0|</span><span style=3D"color: rgb(255, 255, 255);">=
=C2=A0 <a href=3D"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubsc=
ribe?campaignkw=3Dnotrack&tid=3Dcc-1_1696841626930930431&unsub_type=3D1&sto=
re=3Demail&signature=3D70D255E0E579E6472FE5AD992C9DB5D5" style=3D"color: #f=
fffff; text-decoration: none;"><span style=3D"text-decoration: underline;">=
Unsubscribe=EF=BB=BF</span></a>=EF=BB=BF</span></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->
<!-- end of main content -->
        </td>
        </tr>
        </tbody>
        </table>
        </td>
  </tr>
  </tbody>
 </table>
</div>
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" wi=
dth=3D"600px" class=3D"hide">
 <tbody><tr>
  <td cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"min-width: =
600px;">
     <img src=3D"https://cdn.imicampaign.io/images/spacer.gif" height=3D"1"=
 width=3D"600" style=3D"max-height:1px; min-height:1px; display:block; widt=
h:600px; min-width:600px; margin-top: 0px; margin-right: 0px; margin-bottom=
: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bott=
om: 0px; padding-left: 0px; border-style: none; border-width: 0px;" border=
=3D"0">
  </td>
 </tr>
</tbody></table>
<div class=3D"hide" style=3D"font:20px courier;">=C2=A0 =C2=A0 =C2=A0 =C2=
=A0</div>



</body></html>
------=_Part_617794_1239045355.1696841635208--